Anyone engaged in the business of making retail sales of motor fuel in Nebraska must be licensed as a retailer. Retailers are those businesses making sales of motor fuel to ultimate consumers. This listing includes licensed wholesalers and distributors who also make retail sales.
If your customer is only located in this section, you may only sell them tax paid motor fuels.
If your customer is also located in the section entitled Active Nebraska Motor Fuels Licensees, you may sell them tax free motor fuels.
If your customer is not located in either section, you may not sell them motor fuels for resale in Nebraska.